The Internal Oversight Unit (IOU) is a dual mandate function comprising the Internal Audit and Investigations Functions. The Internal Audit Function plays a critical role in protecting and enhancing IUCN’s value and its reputation. It does so by bringing a systematic and disciplined approach in evaluating and improving the effectiveness of IUCN’s governance, risk management, compliance, and control processes and by providing expert advisory services. The Investigations Function conducts investigations into allegations of ethical misconduct in IUCN’s programmes and operations whilst promoting practices and policies that foster greater integrity, transparency and accountability within IUCN.

The Senior Internal Auditor will report directly to the Audit and Investigation Manager and is expected to play a key role in strengthening IUCN's control environment. S/he will also contribute to fostering a culture of accountability, risk awareness, and operational efficiency within IUCN.
The Senior Internal Auditor will independently execute internal audits, advisory engagements and support investigations into ethical misconduct. S/he will contribute to the continuous development of the Internal Oversight Unit through professional excellence, innovative practices, and a commitment to strengthening IUCN’s governance, operational and business management, information systems, and risk management practices and control processes.

The Senior Internal Auditor will be responsible for the performance and delivery of assigned audits with a focus on implementing a risk-based audit methodology across a vast array of IUCN’s programmes, operations and locations. This responsibility includes developing the internal audit scope, performing internal audit procedures, and preparing internal audit reports communicating the work results.
Additionally, the Senior Internal Auditor will be responsible for following up and reporting on the implementation status of outstanding internal audit issues. S/he will also assist with the internal audit management and periodic reporting to the Finance and Audit Committee.

1. MAJOR RESPONSIBILITIES:
• Independently execute and report on internal audits and advisory engagements in accordance with established standards and methodology.
• Support the successful delivery of the annual IOU workplans through timely delivery on assigned activities and providing high-quality outputs.
• Build and maintain effective working relationships across IUCN, staying informed about changes, risks, and events that impact the organization.
• Uphold the Internal Oversight Unit's reputation as a trusted assurance and advisory services provider by delivering professional, objective, and high-standard work.

2. SPECIFIC DUTIES:
The role of the Senior Internal Auditor includes, but is not limited to:

2.1 Assurance/advisory strategy planning and delivery
• Actively participate in the systematic development of a risk-based assurance/advisory work plan relevant to address the risk challenges facing IUCN.
• Contribute to planning and executing risk-based assurance/advisory services of existing and planned processes, products, systems, and services, including identifying risks and vulnerabilities, and assessing their relevance, impact, and probability.
• Document relevant business risks in detail, including assessing IUCN's risk management activities within a specific function, technical area, or project.
• Independently plan, organise, and conduct assurance/advisory services of assigned domain areas, cross-functional areas, and locations in accordance with the IOU's audit methodology and applicable professional standards.
• Confirm understanding the scope and objectives of specific assurance/advisory activity with management, ensuring its alignment with organizational priorities.
• Determine appropriate methods to achieve the assurance/advisory objectives.
• Investigate challenges in systems, processes, and services, including analysing patterns and trends that challenge IUCN's internal control architecture.
• Draft clear and concise audit reports to document audit findings and discuss results with process owners and management.
• Monitor improvement actions, including collaboration with other stakeholders responsible for implementing agreed remedies and preventive measures.
• Regularly update the Audit and Investigation Manager on the progress of assigned work and key issues.

2.2 Investigations
• Participate in investigations or other special assignments as directed by the Audit and Investigation Manager.

2.3 Promoting risk management/organizational performance
• Assist in identifying risks and vulnerabilities, assessing their impact and probability, and advise on mitigation strategies.
• Analyse current business processes, designs, and controls to identify effectiveness and efficiency improvement requirements.
• Identify the root cause of issues during an assurance/advisory assignment and communicate these effectively as risk insights.
• Promote organizational awareness of internal controls and risk management practices through training, guidance, and capacity-building initiatives.
• Contribute to the continuous improvement of audit tools, practices, and procedures, ensuring alignment with best practices and evolving organizational.

2.4 Knowledge management/stakeholder engagement
• Present assurance/advisory observations to IUCN management describing the effectiveness and efficiency of control mechanisms.
• Facilitate sharing ideas, work knowledge, and examples of best practices (using formal and informal channels to achieve desired results) that promotes IUCN's strategies and goals and the IOU's value creation and value protection missions.
• Help develop and enhance stakeholder relationships that enable the IOU to achieve its functional objectives.
• Collaborate with other assurance/advisory professionals to develop and integrate assurance and advisory activities.